A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager. A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city building. Must the office supply and hardware store charge and collect North Carolina sales taxes when completing these sales? Yes, but North Carolina law entitles both the municipality and county to a refund of all sales taxes paid in connection with each purchase.
A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager. A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city building. Must the office supply and hardware store charge and collect North Carolina sales taxes when completing these sales? Yes, but North Carolina law entitles both the municipality and county to a refund of all sales taxes paid in connection with each purchase.
Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human services board? Who has authority to hire and dismiss a county director of social services? When could a county face liability based on the actions of its social services board?
Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human services board? Who has authority to hire and dismiss a county director of social services? When could a county face liability based on the actions of its social services board?
As part of nationwide settlements (and bankruptcy resolutions) with major opioid manufacturers, distributors, and retailers, North Carolina local governments are expected to receive over $1.164 billion in funding over an 18-year period to address the ongoing impacts of the opioid epidemic in their communities (collectively “opioid settlement funds”).
As part of nationwide settlements (and bankruptcy resolutions) with major opioid manufacturers, distributors, and retailers, North Carolina local governments are expected to receive over $1.164 billion in funding over an 18-year period to address the ongoing impacts of the opioid epidemic in their communities (collectively “opioid settlement funds”).
Trespassing and Appraisers, Part Two
Blog Post
We had a lively discussion with experts from the School and across the appraisal world during our recent webinar focusing on tax appraisers’ entry onto private property. (If you missed the webinar, it will shortly be available for on-demand viewing here.)
Trespassing and Appraisers, Part Two
Blog Post
We had a lively discussion with experts from the School and across the appraisal world during our recent webinar focusing on tax appraisers’ entry onto private property. (If you missed the webinar, it will shortly be available for on-demand viewing here.)
[This post was authored by Hudson Vaughan, who recently conducted a study on racial and vertical equity in North Carolina property tax appraisals under the supervision of UNC School of Government faculty member Chris McLaughlin. Vaughan, who is a 2008 graduate of UNC and earned his M.Div. from Duke University in 2023, co-founded and served for a dozen years as a director of the Marian Cheek Jackson Center, a community development non-profit in the historically Black neighborhoods of Chapel Hill.
[This post was authored by Hudson Vaughan, who recently conducted a study on racial and vertical equity in North Carolina property tax appraisals under the supervision of UNC School of Government faculty member Chris McLaughlin. Vaughan, who is a 2008 graduate of UNC and earned his M.Div. from Duke University in 2023, co-founded and served for a dozen years as a director of the Marian Cheek Jackson Center, a community development non-profit in the historically Black neighborhoods of Chapel Hill.